1. Multiply the number of pupils who are not children with disabilities, as defined in s. 115.76 (5), and who are enrolled in a 4-year-old kindergarten program in the school district in the current school year, counting each pupil as 1.0 pupil, by 0.2.
2. Multiply the result under subd. 1. by the school district's allowable revenue per pupil in the current school year.
16,2798s
Section 2798s. 121.91 (4) (m) of the statutes is created to read:
121.91 (4) (m) 1. In this paragraph, "equalized valuation per member" means equalized valuation divided by membership, except as follows:
a. For a school district operating only high school grades, "equalized valuation per member" means equalized valuation divided by the result obtained by multiplying membership by 3.
b. For a school district operating only elementary grades, "equalized valuation per member" means equalized valuation divided by the result obtained by multiplying membership by 1.5.
2. The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount calculated as follows if the school board adopts a resolution approving the increase by a two-thirds vote of the members elect:
a. Multiply the statewide average allowable revenue per member in the previous school year by 0.78%.
b. Divide the statewide average equalized valuation per member by the school district's equalized valuation per member or by $120,000, whichever is greater.
c. Multiply the product under subd. 2. a. by the quotient under subd. 2. b.
d. Multiply the product under subd. 2. c. by the average of the number of pupils enrolled in the school district in the current and the 2 preceding school years.
3. The amount of the revenue limit adjustment approved under subd. 2. shall not be included in the base for determining the school district's revenue limit for the following school year.
16,2799
Section 2799. 121.92 (2) (c) of the statutes is amended to read:
121.92 (2) (c) If the amount of the deductions under pars. (a) and (b) is insufficient to cover the excess revenue, order the school board to reduce the property tax obligations of its taxpayers by an amount that represents the remainder of the excess revenue. The school district's refunds to taxpayers who have already paid their taxes shall be increased by interest at the rate of 0.5% per month. If the school board violates the order, any resident of the school district may seek injunctive relief. This paragraph does not apply to property taxes levied for the purpose of paying the principal and interest on valid bonds or notes issued by the school board.
16,2802
Section 2802. 125.06 (8) of the statutes is amended to read:
125.06 (8) Sale by secured party. The sale of alcohol beverages by a secured party in good faith under the terms of a security agreement, if the sale is not for the purpose of avoiding this chapter or ch. 139. The sale must be in the ordinary course of the business of lending money secured by a security interest in alcohol beverages or warehouse receipts or other evidence of ownership. A sale of fermented malt beverages must be made within 15 days after the secured party takes possession of the fermented malt beverages unless the secured party demonstrates good cause why a sale in compliance with s. 409.610 (2) or the security agreement cannot be made within this time period.
16,2802m
Section 2802m. 125.06 (13) of the statutes is created to read:
125.06 (13) Wine sampling on "Class A" premises. (a) The provision of wine taste samples of not more than 3 fluid ounces each, free of charge, by a "Class A" licensee to customers and visitors for consumption on the premises. No "Class A" licensee may provide more than 2 taste samples per day to any one person. This subsection applies only between the hours of 10 a.m. and 6 p.m. Notwithstanding s. 125.07 (1) (a) 1., no "Class A" licensee may provide taste samples under this subsection to any underage person. No "Class A" licensee may provide as taste samples under this subsection wine that the "Class A" licensee did not purchase from a wholesaler.
(b) Notwithstanding par. (a) and s. 125.10 (1), a municipality may prohibit the provision of wine under this subsection.
16,2804
Section 2804. 125.17 (6) (a) (intro.) of the statutes is amended to read:
125.17 (6) (a) (intro.) Except as provided in par. (b), no municipal governing body may issue an operator's license unless the applicant has successfully completed a responsible beverage server training course at any location that is offered by a technical college district and that conforms to curriculum guidelines specified by the technical college system board or a comparable training course, which may include computer-based training and testing, that is approved by the department or the educational approval board, or unless the applicant fulfills one of the following requirements:
16,2805g
Section 2805g. 125.31 (1) (a) 2. of the statutes is amended to read:
125.31 (1) (a) 2. Notwithstanding ss. 125.29 (2) and 125.33 (1), a brewer may maintain and operate one place on brewery premises and one place on real estate owned by the brewer or a subsidiary or affiliate corporation or limited liability company for the sale of fermented malt beverages for which a Class "B" license is required for each place, but, except as provided in subd. subds. 3. and 4., not more than 2 such Class "B" licenses shall be issued to any brewer.
16,2805h
Section 2805h. 125.31 (1) (a) 4. of the statutes is created to read:
125.31 (1) (a) 4. Notwithstanding ss. 125.29 (2) and 125.33 (1), in addition to places authorized under subd. 2., a brewer may possess or hold an indirect interest in a Class "B" license for not more than 20 restaurants in each of which the sale of alcohol beverages accounts for less than 60% of the restaurant's gross receipts if no fermented malt beverages manufactured by the brewer are offered for sale in any of these restaurants. No brewer may possess Class "B" licenses under both this subdivision and subd. 3.
16,2806
Section 2806. 125.33 (2) (a) of the statutes is amended to read:
125.33 (2) (a) Give to any campus or Class "B" licensee or permittee, at any given time, for placement inside the premises, signs, clocks, or menu boards with an aggregate value of not more than $150 $2,500. If a gift of any item would cause the $150 $2,500 limit to be exceeded, the recipient shall pay the brewer or wholesaler the amount of the item's value in excess of $150 $2,500. Each recipient shall keep an invoice or credit memo containing the name of the donor and the number and value of items received under this paragraph. The value of an item is its cost to the donor. Each recipient shall make the records kept under this paragraph available to the department for inspection upon request.
16,2807
Section 2807. 125.33 (2) (b) 2. of the statutes is amended to read:
125.33 (2) (b) 2. Signs made from paper or
, cardboard, plastic, vinyl, or other like material for placement inside the premises, notwithstanding the aggregate value limitation of par. (a).
16,2808
Section 2808. 125.33 (2) (L) of the statutes is renumbered 125.33 (2) (L) 1.
16,2809
Section 2809. 125.33 (2) (L) 2. of the statutes is created to read:
125.33 (2) (L) 2. Purchase advertising from a person who does not hold a license under this chapter and who conducts national or regional sweepstakes, contests, or promotions on the premises of Class "B" licensees or permittees that sell the brewer's or wholesaler's products. The person may promote an event or activity in connection with a sweepstakes, contest, or promotion, including promoting the location of the event or activity, if the Class "B" licensee or permittee on whose premises the event or activity will occur does not receive money for hosting the event or activity and, except as provided in subd. 4., if the advertising for the event or activity identifies at least 4 unaffiliated Class "B" licensees or permittees.
16,2810
Section 2810. 125.33 (2) (L) 3. of the statutes is created to read:
125.33 (2) (L) 3. Conduct national or regional sweepstakes, contests, or promotions on the premises of Class "B" licensees or permittees that sell the brewer's or wholesaler's products. The brewer or wholesaler may promote an event or activity in connection with a sweepstakes, contest, or promotion, including promoting the location of the event or activity, if the Class "B" licensee or permittee on whose premises the event or activity will occur does not receive money for hosting the event or activity and, except as provided in subd. 4., if the advertising for the event or activity identifies at least 4 unaffiliated Class "B" licensees or permittees.
16,2810m
Section 2810m. 125.33 (2) (L) 4. of the statutes is created to read:
125.33 (2) (L) 4. A brewer that manufactures less than 30,000 barrels of fermented malt beverages annually may purchase advertising under subd. 2, and may promote sweepstakes, contests, or promotions through advertising under subd. 3., if the advertising identifies at least one Class "B" licensee or permittee.
16,2811
Section 2811. 125.33 (2) (n) 2. of the statutes is amended to read:
125.33 (2) (n) 2. Notwithstanding subd. 1., no brewer or wholesaler may provide business entertainment to a Class "B" licensee or permittee under subd. 1. in one day that has a value exceeding $75 $500, and no brewer or wholesaler may provide business entertainment to a Class "B" licensee or permittee under subd. 1. on more than 8 days in any calendar year.
16,2812
Section 2812. 125.33 (2s) of the statutes is amended to read:
125.33 (2s) Exception for retail trade association contributions. Notwithstanding the prohibitions in sub. (1), a brewer that produces 350,000 or more barrels of fermented malt beverages annually or wholesaler may contribute money or other things of value to a bona fide national or, statewide, or local trade association which derives its principle income from membership dues of Class "B" licensees.
16,2812g
Section 2812g. 125.33 (7m) of the statutes is created to read:
125.33 (7m) Conditional purchases. No Class "A" or Class "B" licensee may condition the purchase of fermented malt beverages from a brewer or wholesaler upon the furnishing by the brewer or wholesaler of any thing of value, other than the products purchased, to the licensee or to any person for the use, benefit, or relief of the licensee.
16,2812se
Section 2812se. 125.51 (4) (br) 1. e. of the statutes is amended to read:
125.51 (4) (br) 1. e. Add one license per each increase of 500 population or fraction thereof to the population recorded under par. (bm).
16,2812sf
Section 2812sf. 125.51 (4) (br) 1. f. of the statutes is created to read:
125.51 (4) (br) 1. f. Add one license if the municipality had issued a license under s. 125.51 (4) (br) 1. e., 1999 stats., based on a fraction of 500 population, but a municipality's quota is only increased under this subd. 1. f. as long as the total number of licenses issued by the municipality equals the maximum number of licenses authorized, including under this subd. 1. f.
16,2812sg
Section 2812sg. 125.51 (4) (br) 2. of the statutes is amended to read:
125.51 (4) (br) 2. Notwithstanding subd. 1., if the difference between the number of licenses determined under par. (b) 1g. and under par. (bm) 1. is 3 or fewer, the number of reserve "Class B" licenses authorized to be issued by that municipality is the difference between the number of licenses determined under par. (b) 1g. and under par. (bm) 1., plus one per each increase of 500 population or fraction thereof to the population recorded under par. (bm), plus one if the municipality had issued a license under s. 125.51 (4) (br) 2., 1999 stats., based on a fraction of 500 population but only as long as the total number of licenses issued by the municipality equals the maximum number of licenses authorized.
16,2812t
Section 2812t. 125.52 (8) of the statutes is created to read:
125.52 (8) Sales to individuals in other states. A permittee under this section that ships wine from this state to individuals in another state under authorization of a reciprocal agreement specified in s. 139.035 shall submit a report to the department, by January 31 of each year, on forms furnished by the department. The report shall include the identity, quantity, and price of all products shipped during the previous calendar year from this state to individuals in another state under authorization of a reciprocal agreement specified in s. 139.035. The report shall also include the name, address, and birthdate of each person who purchased these products and each person to whom these products were shipped. The department shall keep confidential, in the same manner required for tax returns under s. 71.78 (1), (4), and (5) to (8), reports submitted under this subsection.
16,2812u
Section 2812u. 125.53 (3) of the statutes is created to read:
125.53 (3) A permittee under this section that ships wine from this state to individuals in another state under authorization of a reciprocal agreement specified in s. 139.035 shall submit a report to the department, by January 31 of each year, on forms furnished by the department. The report shall include the identity, quantity, and price of all products shipped during the previous calendar year from this state to individuals in another state under authorization of a reciprocal agreement specified in s. 139.035. The report shall also include the name, address, and birthdate of each person who purchased these products and each person to whom these products were shipped. The department shall keep confidential, in the same manner required for tax returns under s. 71.78 (1), (4), and (5) to (8), reports submitted under this subsection.
16,2812v
Section 2812v. 125.58 (4) of the statutes is renumbered 125.48 (4) (a) (intro.) and amended to read:
125.58 (4) (a) (intro.) A winery located outside of this state may ship wine into this state as provided under s. 125.68 (10) (bm) if the all of the following apply:
1. The winery is located in a state which that has a reciprocal agreement with this state under s. 139.035.
(b) An out-of-state shipper's permit is not required for shipments into this state under this subsection.
16,2812w
Section 2812w. 125.58 (4) (a) 2. of the statutes is created to read:
125.58 (4) (a) 2. The winery holds a valid business tax registration certificate issued under s. 73.03 (50). Notwithstanding s. 73.03 (50), the department shall charge an annual fee of $10 for this registration.
16,2812wg
Section 2812wg. 125.58 (4) (a) 3. of the statutes is created to read:
125.58 (4) (a) 3. The winery submits to the department, with any initial application or renewal for a certificate under s. 73.03 (50), a copy of any current license, permit, or authorization issued to the winery by any state from which the winery will ship wine into this state.
16,2812wm
Section 2812wm. 125.58 (4) (a) 4. of the statutes is created to read:
125.58 (4) (a) 4. The winery submits a report to the department, by January 31 of each year, on forms furnished by the department, providing the identity, quantity, and price of all products shipped into this state during the previous calendar year, along with the name, address, and birthdate of each person who purchased these products and each person to whom these products were shipped. The department shall keep confidential, in the same manner required for tax returns under s. 71.78 (1), (4), and (5) to (8), reports submitted under this subdivision.
16,2812x
Section 2812x. 125.68 (10) (bm) of the statutes is amended to read:
125.68 (10) (bm) A winery in compliance with the requirements of s. 125.58 (4) may ship wine into this state under s. 125.58 (4) from a state which that has a reciprocal agreement with this state under s. 139.035 to an individual who is of the legal drinking age and who acknowledges in writing receipt of the wine shipped if the shipping container is clearly labeled to indicate that the package may not be delivered to an underage person or to an intoxicated person. A person who receives wine under this paragraph may not sell it or use it for a commercial purpose. A signature on the delivery form of the common carrier by a person of legal drinking age acknowledges delivery in writing.
16,2813
Section 2813. Chapter 126 of the statutes is created to read:
Chapter 126
Agricultural Producer security
Subchapter I
GENERAL
126.01 General definitions. In this chapter:
(1) "Affiliate" means any of the following persons:
(a) An owner, major stockholder, partner, officer, director, member, employee, or agent of a contractor.
(b) A person owned, controlled, or operated by a person under par. (a).
(2) "Asset" means anything of value owned by a person.
(3) "Audited financial statement" means a financial statement on which an independent certified public accountant licensed or certified under ch. 442 has done all of the following:
(a) Stated that the financial statement presents fairly, in all material respects, the financial position of a contractor as of a specific date or for a specific period, according to one of the following:
1. Generally accepted accounting principles.
2. The historical cost basis method of accounting, if the financial statement is a sole proprietor's personal financial statement and the financial statement is prepared on a historical cost basis.
(b) Conducted an audit according to generally accepted auditing standards.
(4) "Balance sheet" means a statement of assets, liabilities, and equity on a specific date.
(5) "Contractor," unless otherwise qualified, means any of the following:
(a) A grain dealer, as defined in s. 126.10 (9).
(b) A grain warehouse keeper, as defined in s. 126.25 (9).
(c) A milk contractor, as defined in s. 126.40 (8).
(d) A vegetable contractor, as defined in s. 126.55 (14).
(6) "Current assets" means cash and other assets, including trade or investment items, that may be readily converted into cash in the ordinary course of business within one year after the date as of which the value of those assets is determined.
(7) "Current liabilities" means those liabilities that are due within one year after the date as of which the value of those liabilities is determined.
(8) "Department" means the department of agriculture, trade and consumer protection.
(9) "Equity" means the value of assets less the value of liabilities.
(10) "Equity statement" means a report of the change in equity from the beginning to the end of the accounting period covered by the report.
(11) "Fund" means the agricultural producer security fund established under s. 25.463.
